Simmons v. Commissioner

Rose L. Simmons v. Commissioner. Mary D. Clark v. Commissioner. E. T. (Jack) Simmons v. Commissioner.

Simmons v. Commissioner

Docket Nos. 22186, 22187, 22189.

United States Tax Court

1950 Tax Ct. Memo LEXIS 114; 9 T.C.M. (CCH) 734; T.C.M. (RIA) 50211;

August 30, 1950

Ben M. Davis, Esq., Mims Bldg., Abilene, Tex., for the petitioners. John W. Alexander, Esq., for the respondent.

JOHNSON

Memorandum Findings of Facts and Opinion

JOHNSON, Judge: The respondent determined deficiencies in the income tax of petitioners for the taxable year 1943 in the following amounts:

Docket No.

Petitioner

Deficiency

22186

Rose…